Resource Sharing
IntroductionRelevant Websites
This is the "Fiscal Reform" page of the "ECONOMIC DEVELOPMENT & REFORM" guide.
Alternate Page for Screenreader Users
Skip to Page Navigation
Skip to Page Content


Last Updated: Feb 4, 2016 URL: Print Guide Email Alerts

Fiscal Reform Print Page

Legal Documents

Law Amending Commercial Tax Law, September 29, 2011.

Parties: Pyidaungsu Hluttaw (Assembly of the Union)

Purpose: To amend the Law.

Main Agreements: This law rephrases the Commercial Tax Law.

Law Revoking the Revenue Law, September 29, 2011.

Parties: Pyidaungsu Hluttaw (Assembly of the Union)

Purpose: Revocation of the Revenue Law.

Main Agreements: Tax imposition matters according to Revenue Law shall be carried out in accordance with the provisions of the Income Tax Law. Taxation matters and ongoing tasks shall be done according to the provisions of the Revenue Law. Tax exemption and relief shall still be in force as the tax exemption and relief permitted by the Income Tax Law.

Law Amending Income Tax Law, September 29, 2011.

Parties: Pyidaungsu Hluttaw (Assembly of the Union)

Purpose: Amendment of the Income Tax Law.

Main Agreements: This law rephrases the Income Tax Law. 

Law Amending the Myanmar Stamp Act, September 29, 2011.

Parties: Pyidaungsu Hluttaw (Assembly of the Union)

Purpose: Amendment of the Myanmar Stamp Act.

Main Agreements: This law rephrases the Myanmar Stamp Act.

Office Tax Law Amendment Law, September 29, 2011.

Parties: The Republic of the Union of Myanmar, The Pyidaungsu Hluttaw.

Purpose: Amendment of the Office Tax Law.

Main Agreements: This law rephrases the Office Tax Law.



Lim H. and Yamada Y. "Economic Reforms in Myanmar: Pathways and Prospects." In Economic Reforms in Myanmar: Pathways and Prospects, edited by Hank Lim and Yasuhiro Yamada. Bangkok: IDE-JETRO, 2012.
About: This chapter provides a comprehensive analysis of the pathways and prospects of the Myanmar economy following political and economic liberalization initiated by President Thein Sein since March 2011.
Turnell, Sean. "Reform and Its Limits in Myanmar's Fiscal State." In Myanmar's Transition: Openings, Obstacles and Opportunities, edited by Nick Cheesman and Monique Skidmore, et al. Singapore: Institute of Southeast Asian Studies, 2012. [Google Books]
About: This chapter examines the new trends in Myanmar's economic reform process, focusing on institutional developments in policy advocacy, public finances and the private sector.  Issues concerning state spending, and "illicit" state accounts are also discussed. 

Research Papers

Rieffel, Lex. "Myanmar on the Move, An Overview of Recent Developments," Journal of Current Southeast Asian Affairs 4 (2012).
Summary: "This paper examines the remarkable political transition underway in Myanmar/Burma since the inauguration of President Thein Sein at the end of March 2011. It begins with the historical background and the political context and then addresses the main features of the economy, highlighting current performance, major reforms, and key issues." [Author]


Myanmar: White Elephant or new Tiger Economy? Economist Intelligence Unit, 2012.

Purpose: Outline scenarios and investment opportunites to speed up Myanmar's economic reform. 

Content: "A series of liberalising gestures, combined with a degree of uncertainty surrounding the pace, trajectory and true intent of reforms, has led to questions about business opportunities in Myanmar, as well as the many accompanying challenges. This report was designed to answer some of those questions." [Publisher]

Environmental Fiscal Reform for Poverty Reduction. Paris: Organisation for Economic Co-operation and Development, 2005.

Purpose: Provide support on fiscal or environmental policy issues. 

Content: "This report outlines the key issues to be faced when designing an environmental fisical reform (EFR). The objective is to provide insights and good practice on how development co-operation agencies can help developing countries take advantage of EFR approaches in their development and poverty reduction strategies." [Publisher]


Profile Image
Pyidaungsu Institute


Submit Knowledge Resources

Do you know another good resource related to the topic?

Please send us your links, articles and others knowledge resources.

Loading  Loading...